Italian 2027 Finance Draft Law (subject to Parliamentary debate and approval) – Key Tax Measures: Increase of middle tax band upper threshhold | Flat-tax Regime Forfettario threshold adjustments | Flat tax regime for employment income extended | New Exit Tax for individuals | "Bonus Casa" - real estate restructing relief extended to 2027 | Vehicle Tax Exemptions | Flat tax (Cedolare Secca) extended to commercial lettings | Fixed Rents for Under 36's | Introduction of Sugar and Plastic Taxes postponed to 1 July 2027 | Tax Credits For Cloud Software | Special bank and energy sector levies

Social Security Treaties

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Italy has bilateral social security conventions with the following non-EU foreign countries:

*The countries of the former Yugoslavia are:

  • Republic of Bosnia and Herzegovina
  • Republic of Kosovo
  • Republic of Macedonia
  • Republic of Montenegro
  • Republic of Serbia and Vojvodina 

A Convention on Social Security Coordination between Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland was signed on 30 June 2023.  Up to the date of withdrawal from the EU the UK was party to arrangements under EU regulations and directives. 

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